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Profit on an investment, expressed as a percentage of the investment.

The amount of money a company would be left with by subtracting its liabilities from the value of its assets.

The average annual return an investor sees over a set period of time.

A method of moving money obtained illicitly through the financial system so it can be used legally.

An investor that is able to meet several regulatory criteria.

An investment where, regardless of its legal form, the amount repayable to the retail investor is subject to fluctuations.

The interest earned on a gilt since the last dividend date. When buying a gilt, the buyer pays the accrued interest at the time of a transaction to the seller in addition to the clean price of the gilt

A period of time that starts with the first day of the current calendar year and ends with today.

The rules a company follows when preparing financial statements.